Kriteria DI - Akuntansi Keuangan

Kriteria disclosure menurut Botosan

No.	Elements	P&G		PT Unilever Tbk.
		2016	2015	2016	2015
1.	Background information:
	aStatement of corporate goals or objectives	1	1	1	1
	bBarriers to entry are discussed	0	0	0	0
	cCompetitive environment	0	0	0	0
	dGeneral description of the business	1	1	1	1
	ePrinciple products	1	1	1	1
	f     Principle markets	0	0	0	0
	TOTAL	3	3	3	3
2.	Ten or five year summary of historical results:
	aROA or sufficient information to compute ROA	1	1	1	1
	bNet profit margin or sufficient information to compute net profit margin	1	1	1	1
	cAsset turnover or sufficient information to compute asset turnover	1	1	1	1
	dROE or sufficient information to compute ROE	1	1	1	1
	eSummary of sales and net income for most recent eight quarters	1	1	1	1
	TOTAL	5	5	5	5
3.	Key non financial statistics:
	aNumber of employees	1	1	1	1
	bAverage compensation per employe	0	0	0	0
	cOrder backlog	0	0	0	0
	dPercentage of sales in products designed in the last five years	0	0	0	0
	eMarket share	1	1	1	1
	f     Units sold	0	0	0	0
	gUnit selling price	0	0	1	1
	hGrowth in units sold	0	0	0	0
	TOTAL	2	2	3	3
4.	Projected information:
	aForecasted market share	0	0	0	0
	bCash flow forecast	0	0	1	1
	cCapital expenditure and/or R&D expenditure forecast	0	0	0	0
	dProfit forecast	0	0	0	0
	eSales forecast	0	0	0	0
	TOTAL	0	0	1	1
5.	Management discussion and analysis:
	aChange in sales	1	1	1	1
	bChange in operating income	1	1	1	1
	cChange in cost of goods sold	1	1	1	1
	dChange in gross profit	1	1	1	1
	eChange in selling and administrative expenses	0	0	1	1
	f     Change in interest expense or interest income	1	1	1	1
	gChange in net income	1	1	1	1
	hChange in inventory	1	1	1	1
	i     Change in accounts receivable	0	0	1	1
	jChange in capital expenditure or R&D	0	0	0	0
	kChange in market share	0	0	0	0
	TOTAL	7	7	9	9
	GRAND TOTAL	30		42

MATA KULIAH        : AKUNTANSI INTERNASIONAL 

KELOMPOK            : BELANDA